Integrated reporting and European state-owned enterprises: A disclosure analysis pre and post 2014/95/EU
The European Directive 2014/95/EU regulating the disclosure of non-financial information
for public interest organisations is enjoying its first years since entering into force in 2017 …
for public interest organisations is enjoying its first years since entering into force in 2017 …
Disclosing value creation in integrated reports according to the six capitals: a holistic approach for a holistic instrument
Purpose This study is an analysis that aims to understand the rationale behind the concept
of value creation contained in the integrated reporting (IR) framework. As such, the authors …
of value creation contained in the integrated reporting (IR) framework. As such, the authors …
[图书][B] Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting
P Gazzola, S Amelio - 2022 - taylorfrancis.com
Performance Measurement in Non-Profit Organizations: The Road to Integrated Reporting
addresses the issue of performance measurement in nonprofit companies with the aim of …
addresses the issue of performance measurement in nonprofit companies with the aim of …
Value relevance of integrated reporting using a novel approach: Comparative cross country evidence of mandatory and voluntary implementers
FJ Mohaimen - 2021 - openaccess.wgtn.ac.nz
This thesis examines the value relevance of accounting information under integrated
reporting (IR) in a comparative mandatory and voluntary setting. A meta review is conducted …
reporting (IR) in a comparative mandatory and voluntary setting. A meta review is conducted …
Integrated Reporting Background and Practical Challenges
T Izzo - … Reporting Paradigm: Antecedents, Present and Future …, 2024 - Springer
The integrated reporting (IR) emerged as the result of a gradual process of evolution of
various social accounting practices and is regarded as the ultimate development in the …
various social accounting practices and is regarded as the ultimate development in the …